问题 单项选择题

某镇矿业联合企业2009年2月发生下列业务:
(1)开采铜矿石5000吨,向临县农民收购未税铜矿石3000吨。(矿业联合企业所在地铜矿石资源税税额1.2元/吨,临县铜矿石资源税税额1.4元/吨)
(2)进口铜矿石(成色高于本地开采)2000吨,合同价款20万美元,运保费(对方港口至厂区)2000美元,先行申报时我国关税率4%,装载矿石的船进境之日关税率调整为3%,汇率7。
(3)将开采、进口、收购的铜矿石各2000吨冶炼加工成铜锭,80%出售,取得不含增值税销售额172.8万元,另20%作为实物投资另一企业。
(4)从县工具厂(小规模纳税人)购进生产工具一批,取得增值税专用发票,注明增值税120元。
(5)进口自用小轿车一台,合同价款10000欧元,汇率8.5,运保费(对方港口至人关报关港口)1000欧元,从报关港口至厂区800元人民币,向境外中介公司支付经纪费100欧元。(关税率20%,消费税税率5%)
根据以上资料,回答下列问题:

收购矿产品代扣代缴的资源税为( )元。

A.3600

B.3900

C.4200

D.4500

答案

参考答案:A

解析:收购未税铜矿石的,按联合企业应税产品税额标准和收购的数量代扣代缴资源税。
代扣代缴资源税=3000×1.2=3600(元)

阅读理解

Every country has its different customs when visiting other people's homes for a dinner party. It's important to know these before visiting a foreign country, so that you can avoid making embarrassing mistakes. Three people from different countries explain how to behave at a dinner party there.

Masako, Japan

The first thing to remember when visiting a Japanese home for dinner is that you should always dress correctly, as if going to the office. Casual wear is not appropriate. When you meet someone in Japan you should always bow. A deep bow is suitable for someone older or senior to you, while a short bow is suitable for younger people or your peers. Remember to take off your shoes when you enter the house. Always take a gift when you visit a Japanese home. Your host will expect it. It is important to arrive on time, and certainly not more than five minutes late. Don't sit down at the table until your host tells you where to sit. When you have finished eating and drinking, return your chopsticks to the chopstick rest, and do not finish your glass. If you do so, your host will pour more into the glass.

Mamadou, Senegal

Don't be surprised if there are only men or only women at your table when you go out to dinner in Senegal. Men and women sometimes eat separately in nay country. Wait until your host tells you where to sit. We normally sit on the floor to eat. First, everyone washes their hands in a washing basin. When the food comes it will be placed in front of you, and at first you will be offered food from the dishes by your host. Later you can serve yourself from the dishes, but make sure you do not lean over the food. Take food from the part of the bowl closest to you. Try a little of everything. It is polite to do so. Please make sure your feet do not touch the mat on which the food is placed.

Luis, Spain

Spanish dinner parties are great fun. We often start late in the evening and don't get up to leave until the small hours of the morning. I think you will enjoy going out to dinner in Spain. Firstly, never arrive on time. Fifteen or twenty minutes late is normal. Shake hands with your host, smile and look him in the eye. If he offers you a cup of coffee, be sure to accept it. Not to do so would be to reject your host' s kindness. A gift is not necessary, but will be welcomed. Food is served on individual plates, western-style, and is eaten with a knife and fork. Keep your hands where others can see them during the meal, but don' t put your elbows on the table. When you have finished, put your knife and fork at an angle on the plate. Try to finish your food if you can!

72. What is the purpose of the writer in writing this passage?

A. To introduce some customs in foreign countries.

B. To tell stories about three people at dinner parties.

C. To avoid making embarrassing mistakes when dining abroad.

D. To show the importance of cultural awareness when travelling abroad.

73. From Masako's explanation, we can know that in Japan _________.

A. young people bow not so deeply as older or senior people

B. old people don't have to bow to young people

C. young people do not bow deeply to those of the same age

D. all people should bow deeply to each other when they meet

74. Which of the following should a guest in Senegal do when the food is served?

A. Wait until the host asks him/her to eat.                  B. Don't eat until the host helps him/her.

C. Help himself/herself to anything he likes.              D. Eat up the food from the closest plate.

75. Which of the following is TRUE according to the passage?

A. The Japanese sit on the floor and eat in front of a mat.

B. The Senegalese sit on the floor and eat at a table.

C. The Spanish sit at a table and eat with chopsticks.

D. The Japanese sit at a table and eat with chopsticks.

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